2014 US Code
Title 54 - National Park Service and Related Programs (Sections 100101 - 320303)
Subtitle II - Outdoor Recreation Programs (Sections 200101 - 200511)
Chapter 2003 - Land and Water Conservation Fund (Sections 200301 - 200310)
Sec. 200310 - Transfers to and from Fund
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 54 - NATIONAL PARK SERVICE AND RELATED PROGRAMS |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 54 - NATIONAL PARK SERVICE AND RELATED PROGRAMS Subtitle II - Outdoor Recreation Programs CHAPTER 2003 - LAND AND WATER CONSERVATION FUND Sec. 200310 - Transfers to and from Fund |
| Contains | section 200310 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Pub. L. 113-287, §3, Dec. 19, 2014, 128 Stat. 3179. |
| Statutes at Large References | 78 Stat. 904 84 Stat. 1743 90 Stat. 376, 456 92 Stat. 2757 96 Stat. 2191 100 Stat. 2095 101 Stat. 258 104 Stat. 1388-427 105 Stat. 2204 112 Stat. 500 119 Stat. 1944 125 Stat. 356 126 Stat. 282, 403, 845 128 Stat. 3179 |
| Public and Private Laws | Public Law 88-578, Public Law 91-605, Public Law 94-273, Public Law 94-280, Public Law 95-599, Public Law 97-424, Public Law 99-514, Public Law 100-17, Public Law 101-508, Public Law 102-240, Public Law 105-178, Public Law 109-59, Public Law 112-30, Public Law 112-102, Public Law 112-140, Public Law 112-141, Public Law 113-287 |
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(a) Motorboat Fuel Taxes.—There shall be set aside in the Fund the amounts specified in section 9503(c)(3)(B) of the Internal Revenue Code of 1986 (26 U.S.C. 9503(c)(3)(B)).
(b) Refunds of Taxes.—There shall be paid from time to time from the Fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—
(1) the amounts paid before October 1, 2017, under section 6421 of the Internal Revenue Code of 1986 (26 U.S.C. 6421) with respect to gasoline used after December 31, 1964, in motorboats, on the basis of claims filed for periods ending before October 1, 2016; and
(2) 80 percent of the floor stocks refunds made before October 1, 2017, under section 6412(a)(1) of the Internal Revenue Code of 1986 (26 U.S.C. 6412(a)(1)) with respect to gasoline to be used in motorboats.
(Pub. L. 113–287, §3, Dec. 19, 2014, 128 Stat. 3179.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 200310 | 16 U.S.C. 460l–11. | Pub. L. 88–578, title II, §201, Sept. 3, 1964, 78 Stat. 904; Pub. L. 91–605, title III, §302, Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94–273, §3(4), Apr. 21, 1976, 90 Stat. 376; Pub. L. 94–280, title III, §302, May 5, 1976, 90 Stat. 456; Pub. L. 95–599, title V, §503(b), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 97–424, title V, §531(c), Jan. 6, 1983, 96 Stat. 2191; Pub. L. 99–514, §2, title XVIII, §1875(e), Oct. 22, 1986, 100 Stat. 2095, 2897; Pub. L. 100–17, title V, §503(c), Apr. 2, 1987, 101 Stat. 258; Pub. L. 101–508, title XI, §11211(g)(2), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, §8002(d)(2)(B), Dec. 18, 1991, 105 Stat. 2204; Pub. L. 105–178, title IX, §9002(c)(2)(B), June 9, 1998, 112 Stat. 500; Pub. L. 109–59, title XI, §11101(c)(2)(B), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, §142(e)(2)(B), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, §402(e)(2)(B), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, §402(d)(2)(B), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, §40102(e)(2)(B), July 6, 2012, 126 Stat. 845. |
In subsection (a), the words "(relating to special motor fuels and gasoline used in motorboats)" are omitted as unnecessary.
In subsection (b), the words "(relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems)" are omitted as unnecessary.
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